Emissions report verification
A verifier will need to approve the aircraft operator's emissions report in a verification report. This evaluation is required by law.
Aircraft operators submit the completed emissions report to their verifier, who will then assess whether it complies with statutory guidelines and whether it is based on the situation described in the monitoring plan approved by the NEa. If so, the aircraft operator will receive a declaration of approval from the verifier. The declaration will be put into a verification report along with the verifier's findings, which may result in the aircraft operator having to submit an improvement report (not part of the Year-end closing, and not due until later in the year).
In their verification, verifiers must use the verification report format drawn up by the European Commission. For verifications of the combined ETS-CORSIA emissions report, two separate verifications reports must be completed to ensure it is clear which system findings relate to. For more information see: CORSIA obligations.
A support document (Verification Guidance for Aviation) has been drawn up for aircraft operators, verifiers and accreditation bodies. This document contains a user-friendly interpretation of the verification requirements of the EU ETS Directive and the Accreditation and Verification Regulation.
Verification based on current monitoring plan
Verification is based on the current monitoring plan (MP), which is the MP approved by the NEa and any subsequent modifications made thereto. For this reason, aircraft operators must promptly incorporate any modifications into their MP and report them to the NEa as necessary.
A verifier can waive on-site visits, but only if the verifier has remote access to the relevant data. The NEa accepts that for small emitters an on-site visit will be waived with if the aircraft operator makes use of the small emitters tool and the verifier has access to the Eurocontrol flight details. If the aircraft operator uses the emissions report of the Eurocontrol ETS Support Facility, then verification is not required.
Exemption Small Emitters
If an airline is classed as a small emitter then it is possible to make use of the emissions report provided by the Eurocontrol ETS Support Facility, and in this case verification for EU-ETS flights is not necessary. For small emitters with obligations under CORSIA however the flights between third countries must still be verified.
An airline will be considered as a small emitter if:
- They carry out less than 243 flights for 3 consecutive periods of 4 months, or
- They have a yearly CO2 emission of less than 25.000 tons under the full scope or less than 3000 tons under the reduced scope.